When a taxpayer is a resident of New Hampshire for less than a full 12 month period, the taxpayer shall:

1. (a) Determine their taxable income, based on the total amount of interest and dividend income received for the entire tax year; and
2. (b) Be entitled to full exemption amounts provided by RSA 77:5.

Source. #1814, eff 9-20-8l; ss by #2228, eff 12-28-82; ss by #2881, eff 10-19-84; ss by #4557, eff 12-28-88; ss by #5947, eff 12-29-94; ss by #6321, eff 8-22-96; ss by #8137, eff 8-10-04; ss by #10211, eff 10-24-12; ss by #13443, eff 8-12-22